VAT – exemption – financial services – Art 13B(d)(3), Sixth Directive – Group 5, Sch 9 VATA 1994 – booking fees on concert ticket purchases – whether for ‘card processing services’ – effect of Scottish Court decision on English tribunal
[2015] UKUT 23 (TCC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.542301